Central Excise - Inclusion of cost of after sales services during the initial running in period of the vehicle by the dealers to their own buyers in the assessable value of the vehicle - Delhi High Court decision dated 9.9.98 in the case of M/s Hindustan Motors Ltd. v. Union of India https://www.taxtmi.com/circulars?id=244 A Delhi High Court order directed the Central Board to reconsider its Circular that required inclusion of dealers' provision for PDI and initial after sales services in the assessable value of vehicles, holding that such a circular cannot bind adjudicating authorities where it conflicts with tribunal precedent; until reconsideration and any fresh circular, adjudicating authorities need not follow the impugned Circular, and the Board has filed a special leave petition against the tribunal decision. en-us Tue, 12 Jan 1999 00:00:00 +0530 Tue, 23 Sep 2008 10:09:00 +0530 TaxTMI RSS Generator Central Excise - Inclusion of cost of after sales services during the initial running in period of the vehicle by the dealers to their own buyers in the assessable value of the vehicle - Delhi High Court decision dated 9.9.98 in the case of M/s Hindustan Motors Ltd. v. Union of India https://www.taxtmi.com/circulars?id=244 A Delhi High Court order directed the Central Board to reconsider its Circular that required inclusion of dealers' provision for PDI and initial after sales services in the assessable value of vehicles, holding that such a circular cannot bind adjudicating authorities where it conflicts with tribunal precedent; until reconsideration and any fresh circular, adjudicating authorities need not follow the impugned Circular, and the Board has filed a special leave petition against the tribunal decision. Circulars Central Excise Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=244